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    <title>2023 (10) TMI 103 - ALLAHABAD HIGH COURT</title>
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    <description>Detention of goods in transit was challenged where the drivers alleged statement and route deviation were relied upon; the reasoning notes there is no statutory requirement under GST to declare the transport route, unlike prior VAT provisions, and detention/seizure powers are confined to cases where goods are not accompanied by genuine statutory documents. Because tax invoices and e-way bills accompanying the consignment were genuine and their genuineness was undisputed, the detention/seizure was held unlawful and the impugned seizure order quashed, resulting in restoration of the goods to the consignor.</description>
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      <description>Detention of goods in transit was challenged where the drivers alleged statement and route deviation were relied upon; the reasoning notes there is no statutory requirement under GST to declare the transport route, unlike prior VAT provisions, and detention/seizure powers are confined to cases where goods are not accompanied by genuine statutory documents. Because tax invoices and e-way bills accompanying the consignment were genuine and their genuineness was undisputed, the detention/seizure was held unlawful and the impugned seizure order quashed, resulting in restoration of the goods to the consignor.</description>
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